Md. Code, Local Gov't § 20-404

§20–404. IN EFFECT (a) The hotel rental tax does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that: (1) is operated solely in support of the headquarters, a training facility, a conference facility, an awards facility, or the campus of a corporation or other organization; (2) provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and (3) does not offer lodging services to the general public. (b) By resolution, Calvert County and St. Mary’s County may provide a tax exemption for classes of hotels. (c) In Carroll County, the hotel rental tax does not apply to a hotel with 10 or fewer sleeping rooms. (d) Cecil County may impose the hotel rental tax only on a transient charge paid to a hotel located in any part of Cecil County that: (1) is specified by the governing body of Cecil County as a population center; (2) is not larger than 10 square miles in geographic area; and (3) has a population of at least 6,000 residents. (e) In Frederick County, the hotel rental tax does not apply to a hotel with: (1) 10 or fewer sleeping rooms in its main building; and (2) not more than 20 additional sleeping rooms in auxiliary structures on the hotel’s property. (f) In Washington County, the hotel rental tax does not apply to a transient charge paid to a hotel by: (1) the federal government; (2) a state; or (3) a unit or instrumentality of a state or the federal government. §20–404. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) The hotel rental tax does not apply to the sale of a right to occupy an accommodation as a transient guest at a dormitory or other lodging facility that: (1) is operated solely in support of the headquarters, a training facility, a conference facility, an awards facility, or the campus of a corporation or other organization; (2) provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and (3) does not offer lodging services to the general public. (b) A county may not impose a higher tax rate on the sale of a right to occupy a short–term rental unit than it imposes on the rental of any other accommodation.